Complete the following adjusting entries for the financial year end in the spaces provided. The company has a fiscal year end, December 31, 2019. See the ABC Company worksheet for reference for account information. This will help you to choose the correct account names. You will need to create new accounts/account names for some entries as not all accounts have been used in this fiscal period (and therefore do not appear on the worksheet). You do not need to include descriptions for the journal entries in this assignment. You are encouraged to include any of your calculations throughout the assignment to show your process and for part marks if there are errors (feel free to extend the pages of the assignment, as needed) Transaction Information: 1. Late Invoices arriving January 5th, 2020. Assume one common account can be used for the credit portion of the entry. Invoices for Supplies for $200 and Hydro for $100 DATE ACCOUNT TITLES DEBIT CREDIT 2. Supplies used over the course of the year amounted to $2000 DATE ACCOUNT TITLES REF DEBIT CREDIT 3. A one-year insurance policy was purchased on April 1, 2019 for $3,000. DATE ACCOUNT TITLES REF DEBIT CREDIT 4. Office equipment was purchased for $8,350. The equipment has a residual value (or salvage value) of $350 after a 4 year life. The equipment was purchased on January 1, 2017 DATE ACCOUNT TITLES REF DEBIT CREDIT 5. Auto equipment was purchased for $37,270. The equipment has a residual value of $2270 after a 5 years life. The equipment was purchased November 18, 2015. DATE ACCOUNT TITLES REF DEBIT CREDIT 6. A building was purchased for $95,700 with a residual value of $5700 after 20 years. The building was purchased February 1 2019. DATE ACCOUNT TITLES REF DEBIT CREDIT 7. $2000 of the Unearned Fees was earned in the last week of the year. DATE ACCOUNT TITLES REF DEBIT CREDIT